Income Tax Department Releases Excel-Based Utility, Schema, and Validations for ITR-2 and ITR-3 Filing for AY 2025-26 [Read Order]
The new tools are now available for ITR-2 and ITR-3 forms, marking a crucial step forward in streamlining the tax filing process
![Income Tax Department Releases Excel-Based Utility, Schema, and Validations for ITR-2 and ITR-3 Filing for AY 2025-26 [Read Order] Income Tax Department Releases Excel-Based Utility, Schema, and Validations for ITR-2 and ITR-3 Filing for AY 2025-26 [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/2062671-2057513-itr-2-and-itr-3.webp)
In a significant update for taxpayers, the Income Tax Department has officially released the Excel-based utilities, JSON schemas, and validation files for filing Income Tax Returns (ITR) for Assessment Year (AY) 2025-26.

The release was announced on July 11, 2025, with the department making these tools accessible for download to assist individuals and Hindu Undivided Families (HUFs) in submitting their returns efficiently and accurately.
Understanding Common Mode of Tax Evasion with Practical Scenarios, Click Here
ITR-2
The ITR-2 utility is designed for individuals and HUFs who do not have income from profits and gains of business or profession. This version 1.0 Excel-based utility, with a file size of approximately 8.93 MB, incorporates the latest compliance requirements and validation rules. Alongside the utility, the JSON schema (45.4 KB) and validation file (711 KB) have also been released for smooth data entry and error checking before submission.

ITR-3
For individuals and HUFs having income from profits and gains of business or profession, the department has released the ITR-3 Excel-based utility. This version 1.0 tool is slightly larger, with a size of 10.8 MB, reflecting the complexity involved in handling business income returns. Accompanying the utility are the JSON schema (85.8 KB) and the validation file (1.04 MB), both integral for accuracy and completeness of the data submitted.

The availability of these utilities well ahead of the tax filing season aims to give taxpayers ample time to prepare and verify their returns.
Taxpayers can download the utilities, schemas, and validation files from the official Income Tax Department website and start preparing their returns for AY 2025-26.
Link: Downloads | Income Tax Department
Even though the updated utilities were made available a little late into the tax filing season, the release is a welcome move even though the returns are not yet available for online e-filing and only a small portion of taxpayers and tax practitioners prefer the usage of utilities for filing.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates